Glass Creations Company is developing departmental overhead rates based on direct labor hours for its two production departments, Etching and Finishing. The Etching Department employs 20 people and the Finishing Department employs 80 people. Each person in these two departments works 1,700 hours per d overhead costs for the Etching Department are budgeted at $230,000, and the Finishing Department costs are budgeted at $350,000. Two service departments, Maintenance and Computing, directly support the two production departments. These service departments have budgeted costs of $47,940 and $265,000, determined until the service departments' costs are allocated. The following schedule reflects the use of the Maintenance Departments and Computing Department's output by the various departments respectively. The production departments' overhead rates cannot be Using Department Service Department Maintenance (maintenance hours) Computing (minutes) Maintenance Computing Etching Finishing 8,240 0 852,600 121,800 1,030 1,030 243,600 Required: 1. Use the reciprocal-services m ethod to allocate service department costs. Calculate the overhead rates per direct-labor hour for the Etching Department and the Finishing Department. (Do not round intermediate calculations. Round the Overhead rate per hour" to 3 decimal places. Amounts to be deducted should be indicated by a minus sign.) Service Departments Maintenance Computing Production Departments Etching Finishing Traceable costs Allocation of Maintenance Department costs Allocation of Computing Department costs Total service department costs allocated Overhead costs traceable to production departments Total overhead cost Direct-labor hours (DLH) Overhead rate per hour 0 2. Which of the three methods of service departmen t cost allocation results in the most accurate overhead rates? Step-down method Reciprocal services allocation method Direct allocation method